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Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

The CIOT has written to the new Exchequer Secretary to the Treasury, James Murray MP, regarding tax issues for the new government.

HMRC has published form P1000 regarding death estates online for the first time.

The CIOT has released its second memorandum on the proposed changes to the domicile rules from 6 April 2025. This second memorandum covers the IHT proposals. The memorandum highlights some of the technical issues that will arise and the CIOTs suggestions for how these could be dealt with.

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

The CIOT has published its respons to the HMRC call for evidence on the Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards.

The CIOT has commented on the draft legislation on improving the data HMRC collects from its customers.

These Regulations extend the applicable sunset date for special tax sites.